López Rodríguez, Juan
Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse / Juan López Rodríguez .-- , 2020
Resumen.
This article discusses abuse of law as a general principle of EU law. In this respect the author analyses the rulings of the Court of Justice of the European Union in the Danmark cases (Danmark Interest and Royalties Directive, and Danmark Parent Subsidiary Directive) of 26 February 2019: joined cases C-115/16,N Luxembourg 1,118/16, X Denmark,119/16, C Danmark I, 299/16,Z Denmark; and joined cases 116/16, T Danmark, and 117/16, Y Denmark Aps).
DERECHO TRIBUTARIO
DERECHO COMUNITARIO EUROPEO
ABUSO DEL DERECHO
SOBERANIA
DINAMARCA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 29, Issue 2, April 2020, p. 71-83
Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse / Juan López Rodríguez .-- , 2020
Resumen.
This article discusses abuse of law as a general principle of EU law. In this respect the author analyses the rulings of the Court of Justice of the European Union in the Danmark cases (Danmark Interest and Royalties Directive, and Danmark Parent Subsidiary Directive) of 26 February 2019: joined cases C-115/16,N Luxembourg 1,118/16, X Denmark,119/16, C Danmark I, 299/16,Z Denmark; and joined cases 116/16, T Danmark, and 117/16, Y Denmark Aps).
DERECHO TRIBUTARIO
DERECHO COMUNITARIO EUROPEO
ABUSO DEL DERECHO
SOBERANIA
DINAMARCA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print]v. 29, Issue 2, April 2020, p. 71-83